TABLE 8: TOBACCO PRODUCTS
|
|
|
ITEM
|
FROM
|
TO
|
RATE
|
SMALL CIGARETTES
|
101/01/1951
|
12/31/1982
|
$4.00 Per Thousand
|
|
01/01/1983
|
12/31/1990
|
$8.00 Per Thousand
|
|
01/01/1991
|
12/31/1992
|
$10.00 Per Thousand
|
|
01/01/1993
|
12/31/1999
|
$12.00 Per Thousand
|
|
01/01/2000
|
12/31/2001
|
$17.00 Per Thousand
|
|
01/01/2002 |
103/31/2009 |
$19.50 Per Thousand |
LARGE CIGARETTES
|
11/01/1942
|
12/31/1982
|
$8.40 Per Thousand
|
|
01/01/1983
|
12/31/1990
|
$16.80 Per Thousand
|
|
01/01/1991
|
12/31/1992
|
$21.00 Per Thousand
|
|
01/01/1993
|
12/31/1999
|
$25.20 Per Thousand
|
|
01/01/2000
|
12/31/2001
|
$35.70 Per Thousand
|
|
01/01/2002 |
103/31/2009 |
$40.95 Per Thousand |
SMALL CIGARS
|
Prior to 1954
|
12/31/1990
|
$0.75 Per Thousand
|
|
01/01/1991
|
12/31/1992
|
$0.9375 Per Thousand
|
|
01/01/1993
|
12/31/1999
|
$1.125 Per Thousand
|
|
01/01/2000
|
12/31/2001
|
$1.594 Per Thousand
|
|
01/01/2002 |
103/31/2009 |
$1.828 Per Thousand |
LARGE CIGARS
|
Prior to 02/01/77
|
|
$2.50 - $20.00 Per Thousand
|
|
02/01/1977
|
12/31/1990
|
8.5%* NTE $20.00 Per Thousand
|
|
01/01/1991
|
12/31/1992
|
10.625%* NTE $25.00 Per Thousand
|
|
01/011993
|
12/31/1999
|
12.75%* NTE $30.00 Per Thousand
|
|
01/012000
|
12/31/2001
|
18.063%* NTE $42.50 Per Thousand
|
|
01/01/2002 |
103/31/2009 |
20.719%* NTE $48.75 Per Thousand |
CHEWING TOBACCO
|
07/01/1986
|
12/31/1990
|
$0.08 Per Pound
|
|
01/01/1991
|
12/31/1992
|
$0.10 Per Pound
|
|
01/01/1993
|
12/31/1999
|
$0.12 Per Pound
|
|
01/01/2000
|
12/31/2001
|
$0.17 Per Pound
|
|
01/01/2002 |
103/31/2009 |
$0.195 Per Pound |
SNUFF
|
07/01/1986
|
12/31/1990
|
$0.24 Per Pound
|
|
01/01/1991
|
12/31/1992
|
$0.30 Per Pound
|
|
01/01/1993
|
12/31/1999
|
$0.36 Per Pound
|
|
01/01/2000
|
12/31/2001
|
$0.51 Per Pound
|
|
01/01/2002 |
103/31/2009 |
$0.585 Per Pound |
PIPE TOBACCO
|
01/01/1989
|
12/31/1990
|
$0.45 Per Pound
|
|
01/01/1991
|
12/31/1992
|
$0.5625 Per Pound
|
|
01/01/1993
|
12/31/1999
|
$0.675 Per Pound
|
|
01/01/2000
|
12/31/2001
|
$0.9567 Per Pound
|
|
01/01/2002 |
103/31/2009 |
$1.0969 Per Pound |
Roll Your Own Tobacco
|
01/01/2000
|
12/31/2001
|
$0.9567 Per Pound
|
|
01/01/2002 |
103/31/2009 |
$1.0969 Per Pound |
Cigarette Papers |
1993 |
12/31/1999 |
$0.0075 Per 50 papers (tax rate for less than 50 papers is the same and not prorated)
Books or sets containing 25 papers or less not taxable |
|
01/01/2000 |
12/31/2001 |
$0.0106 Per 50 papers (tax rate for less than 50 papers is the same and not prorated) |
|
01/01/2002 |
103/31/2009 |
$0.0122 Per 50 |
Cigarette Tubes |
1993 |
12/31/1999 |
$0.015 Per 50 tubes (tax rate for less than 50 tubes is the same and not prorated) |
|
01/01/2000 |
12/31/2001 |
$0.0213 Per 50 tubes (tax rate for less than 50 tubes is the same and not prorated) |
|
01/01/2002 |
103/31/2009 |
$0.0244 Per 50 |